MAT - computing the income u/s 115JB - prior period expenses - ...

MAT Calculation: Prior Period Expenses Can't Be Added to Book Profit u/s 115JB Due to Differing Computation Methods.

May 7, 2018

Case Laws Income Tax AT

MAT - computing the income u/s 115JB - prior period expenses - The reasons for disallowing the expenditure u/s 37 of the Act cannot be adopted for adding the same to the book profit u/s 115JB of the Act as the mode of computation of income under these two provisions entirely different - AT

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MAT - computing the income u/s 115JB - prior period expenses - ...

MAT Calculation: Prior Period Expenses Can't Be Added to Book Profit u/s 115JB Due to Differing Computation Methods.

May 7, 2018

Case Laws Income Tax AT

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